Audit (A-01-10-01503)

Executive Summary

Great Brook Valley Health Center's Inc.'s (Great Brook) processes for reporting the selected data elements in the second and third quarterly reporting periods generally provided reasonable assurance that it complied with section 1512 requirements of the American Recovery and Reinvestment Act of 2009 (Recovery Act). Specifically, Great Brook accurately reported funds expended, project status, and the final project report indicator. However, Great Brook overstated the number of jobs created by 10.71 full-time equivalents (FTE) in the second reporting period and in the third reporting period miscalculated its jobs number by 0.81 FTE in and understated funds received by $113,000.

We recommend that Great Brook (1) establish and implement written policies and procedures in compiling and reporting of Recovery Act data elements, (2) follow current Health Resources and Services Administration guidance that incorporates Office of Management and Budget reporting guidance, and (3) ensure that similar errors are not made in subsequent reporting periods. Great Brook indicated that it would comply with our recommendations.